SEC Comment Letter 0000000000-24-007998 to Atour Lifestyle Holdings Ltd (ATAT)
Atour Lifestyle Holdings Ltd
Date: July 15, 2024 · CIK: 0001853717 · Accession: 0000000000-24-007998
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File numbers found in text: 001-40540
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July 15, 2024
Jianfeng Wu
Co-Chief Financial Officer
Atour Lifestyle Holdings Limited
1st Floor, Wuzhong Building
618 Wuzhong Road
Minhang District, Shanghai, 201103
People's Republic of China
Re:Atour Lifestyle Holdings Limited
Form 20-F for the Fiscal Year Ending December 31, 2023
Filed April 26, 2024
File No. 001-40540
Dear Jianfeng Wu:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction